Business & farm

There is no minimum amount to report self employment independent contractor income.    He has to file a return.  Did you pay him less than $600?  You don't have to give him a 1099NEC for under $600 but he has to report it on schedule C no matter how small.  He may not owe any tax on it.  

 

On your wife's Schedule C it goes on line 11 for Contract Labor.  Where to enter Contract Labor
https://ttlc.intuit.com/community/entering-importing/help/how-do-i-enter-contract-labor/01/27407